March 9, 2023
Partnership tax disputes: referral to the FTT
Can it really be right that the taxability (or not) of a receipt can...
March 6, 2023
Mr Hunt’s Cabinet of Curiosities: Spring Budget 2024 tax analysis
Odd, isn’t it, that an impending general election always imbues any Chancellor, of whatever...
March 6, 2023
Discover: Winter/Spring 2023
To tell you about a packed few months in the life of BKL, we’re...
March 3, 2023
Land of Song Tax: additional dwelling surcharges
And here is the third in our trilogy of pieces on Stamp Duty Land...
February 27, 2023
Additional Dwelling Supplement repayment
If at the time when you own a dwelling you purchase (for more than...
February 22, 2023
The long and winding R&D: history and future of R&D tax reliefs
Updated 17 March 2023 From the introduction of R&D (research and development) tax credits...
February 21, 2023
Plastic packaging tax: one year anniversary
Plastic packaging tax (PPT) was introduced on 1 April 2022. A recent freedom of...
February 20, 2023
Mainpay: reimbursement of employee expenses
The main thrust of the decision in the First-tier Tribunal (‘FTT’) case of Mainpay...
February 20, 2023
Taxation Readers’ Forum: Could executors claim residence nil rate band?
When calculating inheritance tax (IHT) on death, can executors claim the residence nil rate...
February 17, 2023
Director’s loan account credits: it’s all in the timing!
We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...
February 15, 2023
Investment into and expansion within the UK: acquisition planning
Writing for Tax Journal, BKL tax director Helena Kanczula explains the myriad tax issues...
February 13, 2023
Gardeners’ Question Time: SDLT and CGT
The First-tier Tribunal (‘FTT’) case of Sexton & Sexton v HMRC was about Stamp...